企业管理会计的定位

本文首先分析了管理会计与财务会计的关系和区别,阐述了财务会计上升为管理会计的理由,阐述了管理会计在企业管理中的职能新认识,重点描述了管理会计中业绩考核的认识问题,最后阐述了构建我国管理会计信息质量特征体系的几点设想.     

战略维度间的匹配关系与企业战略定位选择——基于战略群组理论视角

基于战略群组理论视角,分析了企业战略定位中不同战略维度的匹配问题。以境内外交易所上市的中国互联网企业为样本,选取移动互联业务比重和IT投入强度这两个关键战略维度,采用面板数据回归模型检验了研究假设。研究发现,当企业的移动互联业务比重和IT投入强度同时处于较高水平时,这一战略组合能为企业带来高绩效,是一种合理的战略位置;另一合理的战略位置则是较低的移动互联业务比重配以较低的IT投入强度,它也明显好于一者较高、另一者较低的战略组合。以上结果表明,战略定位的关键是实现不同战略维度决策之间的合理匹配,从战略组合的角度理解行业中的战略位置。研究结论不仅有助于理解移动互联市场的竞争战略与绩效,也验证了战略群组理论在战略定位研究中的重要意义,对战略组合的分析不可简化为对各战略维度的单独分析。     

新制度主义对战略管理的理论意义

新制度主义导致对战略管理研究的主导逻辑和范式的重大修正,对此予以理论探讨。基于新制度主义理论与战略管理理论的内在联系,旨在探索基于新制度主义的战略管理理论的新思维、新范式。新制度主义导致对战略管理主导逻辑的超越,包括合法性机制、组织场域和制度化。整合制度基础观与管理认知观,以此提出管理认知的制度特性和中介作用,探讨战略管理研究基于新制度主义的新范式。进而探讨在中国情景下,新制度主义理论如何应用于企业战略管理研究。     

Communicating Geographical Risks in Crisis Management: The Need for Research

In any crisis, there is a great deal of uncertainty, often geographical uncertainty or, more precisely, spatiotemporal uncertainty. Examples include the spread of contamination from an industrial accident, drifting volcanic ash, and the path of a hurricane. Estimating spatiotemporal probabilities is usually a difficult task, but that is not our primary concern. Rather, we ask how analysts can communicate spatiotemporal uncertainty to those handling the crisis. We comment on the somewhat limited literature on the representation of spatial uncertainty on maps. We note that many cognitive issues arise and that the potential for confusion is high. We note that in the early stages of handling a crisis, the uncertainties involved may be deep, i.e., difficult or impossible to quantify in the time available. In such circumstance, we suggest the idea of presenting multiple scenarios.     

从会计信息质量谈我国财务报告目标的定位

财务报告目标是财务会计概念结构的逻辑起点。在对财务报告目标研究的过程中,逐渐形成了两个具有代表性的学派,即决策有用学派和受托责任学派。本文结合会计信息质量特征对两种学派的主要观点加以评价,在此基础上思考影响我国现行财务报告目标定位的客观会计环境因素,最后对我国企业建立具体财务报告目标提出建议。     

会计诚信危机治理机制研究

会计诚信危机作为一种经济现象,也遵循供求规律,信息不对称的客观存在是其产生的经济根源,法律等外在制度约束和道德等内在制度约束的缺失及不健全,使经营者道德风险和逆向选择变为现实.会计人员是否遵守职业操守、讲求诚信是利益驱动下重复博弈的结果.建立会计诚信的制度规范,优化会计诚信环境,是治理诚信危机的根本措施.     

Business Continuity Management: Time for a Strategic Role?

Against a background of increasing threats, business continuity management (BCM) has emerged in many industries as a systematic process to counter the effects of crises and interruptions, although its potential to play a more strategic role is still largely under-explored. This article examines the organisational antecedents of BCM and develops a conceptual approach to posit that BCM, in actively ensuring operational continuity, has a role in preserving competitive advantage. Such value preservation is central to the business continuity/business strategy relationship, and gives rise to the central purpose of the paper; to discuss whether firms’ BCM can be seen as strategic rather than purely functional.If so, what form does such provision take in terms of planning, organisation and culture? Evidence from six UK-based financial services firms illustrates differing approaches to business continuity, with two firms showing BCM provision more clearly aligned towards a mission-critical strategic role. Practical precepts for implementation are presented, together with a diagnostic drawing attention to the key determinants of enhanced value preservation.     

Strategic positioning. Part 2: Positioning challenges in an evolving health care marketplace

Why is strategic positioning so important to health care organizations struggling in a managed care environment and what are the sources of value? In Part 1 of this article, entitled "The Sources of Value under Managed Care," the authors presented four sources of value relative to the evolution of the market from fee-for-service to managed care. These value sources are: (1) assets, (2) price/performance, (3) distribution, and, ultimately, (4) capabilities and brand equity. In this article, the authors further elaborate on the sources of value as the market moves beyond the historical fee-for-service position to a managed care marketplace. Part 2 presents the marketing and financial challenges to organizational positioning and performance across the four stages of managed care.     

Coordination Structures and Mechanisms for Crisis Management in China: Challenges of Complexity

Public Organization Review - When responding to crises, a joint approach is often used, which requires coordination among government agencies and other institutions. In this article we combine the...     

Introduction to the Special Issue on Humanitarian Operations and Crisis Management

The Genesis of this Special Issue came from the Board of the POMS College on Humanitarian Operations and Crisis Management (HO&CM). It was seen as a necessary initiative to define the field and examine research opportunities. This Special Issue shows that humanitarian operations pose challenges for P/OM researchers and practitioners that differ markedly from those of conventional supply chains associated with profitable enterprises. On the basis of the eight articles in this Special Issue, we have described and demonstrated the unique characteristics of the POM/HO&CM interaction. We have also identified those attributes that tend to overlap with conventional aspects of POM. In addition to wanting to be cost effective, the issue of equity fairness is pervasive in humanitarian operations, and so is the need to always base considerations on “last‐mile logistics,” that is, getting aid to those in most need. Research is essential to determine how to train researchers to scout out and map the territory of the real problems. One of the most vexing problems is the lack of robust data in the humanitarian domain which is as richly varied as the types of disasters that can occur.     

Strategic Management of Operations in the Emergency Department

This study is based on the analysis of field data on the revenues and patient flows that we collected on all adult emergency department (ED) visits to a level‐1 trauma, tertiary referral center. Our objective was to provide researchers in operations a rich overview of the processes, resources, and metrics of financial and operations performance in the ED. We analyze how patients, physicians, hospitals/physician employer groups, and payers are party to the value created and financial workflow of the ED. A waterfall model for professional services revenue is developed that highlights the impacts of changes in processes, resources, scale, complexity, and mix of patients treated in the ED. We also discuss future implications of new compensation models and potential scenarios that will focus upon controlling costs while maximizing population health and patient satisfaction. These models will necessitate re‐engineering of operations in the ED from a strategic perspective. Four major thrusts for selecting the capacity portfolio in the ED operations to align the interests of all the stakeholders are recommended. New avenues for research are also identified.     

Exploring Strategic Positioning in the UK Charitable Sector: Emerging Evidence from Charitable Organizations that Provide Public Services

The UK voluntary sector operates in an arguably enabling policy context. Yet, other external environmental influences have posed major challenges for charitable organizations within the wider voluntary sector. This paper aims to rectify the current lack of empirical research on how charitable organizations have responded in terms of their strategic positioning to the changing external operating environment and policy context. It both explores the positioning strategies adopted by two contrasting British charities that deliver public services in different ways, and investigates the factors that have influenced their choice of positioning strategies. The cases studied extend our knowledge of strategic positioning in organizations other than commercial (for-profit) ones. The findings provide new evidence that charities have begun to strategically position themselves in response to both internal organizational factors and external environmental influences. Emerging lessons from the experiences of the case study organizations provide guidance to charity managers in planning and implementing strategic positioning in their organizations. The findings also underscore the need to develop theoretical and conceptual management models specific to non-profit organizations, such as charities.